An application was filed by assessee-company for processing return for relevant assessment year and to issue refunds with department .Department intimated to assessee that return of assessment year 2016-17 had been sent to CPC (Centralised processing centre) for computation against which assessee filed writ contending that this would delay proceedings unnecessarily .Court observed that it could not be understood as to why Assessing Officer, in-charge of making and framing assessment, forwarded return to this center for computation. Further, from Center’s communication, it was apparent that this Center had done nothing in relation to this computation. In such circumstances, Center should take a decision as regards computation and communicate it to concerned Assessing Officer within a period of four weeks. (WP No. 2146 of 2018 dt. 1-10-2018) (AY. 2016 -17)
Vodafone Idea Ltd. v. DCIT (2018) 259 Taxman 168 /(2019) 306 CTR 67/ 173 DTR 63(Bom.)(HC)
S. 139 : Return-Processing of return-Refund-Return filed by assessee had been forwarded to CPC by Assessing Officer-In such circumstances, CPC should take a decision as regards computation in 4 weeks-Not the Assessing Officer. [S. 237]